Taking the judicial practice and legislative attempts of two internet-developed regions,the U.S. and Europe,as the background,the authors of the article analysis the application of traditional concepts such as “minim...Taking the judicial practice and legislative attempts of two internet-developed regions,the U.S. and Europe,as the background,the authors of the article analysis the application of traditional concepts such as “minimum contacts”,“fair competition and substantive justice” and “purposeful availment” in IT disputes.Besides,the authors also discuss the advantage and disadvantage of jurisdiction approaches based on some new principles of “country of origin” and “home jurisdiction”.展开更多
大量成本管理文献对于成本性态的研究已由成本动因与成本构成的数理关系转向识别对成本有重大影响的管理者决策。此文借助日本财务报告环境中的一个新特点,对销售及管理费用(selling, general, and administrative expenses,SG&A)...大量成本管理文献对于成本性态的研究已由成本动因与成本构成的数理关系转向识别对成本有重大影响的管理者决策。此文借助日本财务报告环境中的一个新特点,对销售及管理费用(selling, general, and administrative expenses,SG&A)子类的成本性态进行研究,丰富了该类文献。通过大量东京证券交易所上市公司的样本,我们首先确认了总销售及管理费用呈现不对称的前人所熟知的结果,随后表明该结果是由员工薪资、高管薪酬和租金费用的不对称性所致。相比之下,加总占总销售及管理费用超过50%的费用子类——运输费、销售佣金、销售费用、广告费、研发费用和其他销售及管理费用——并未呈现出不对称性。本文分析了这一结论背后可能的原因,并探讨了这些结论的管理学意义。总之,管理者的成本管理决策对销售及管理费用子类所产生的影响不同,并非所有销售及管理费用都具有不对称性。展开更多
By analyzing the Beef Hormone case under WTO and elaborating the SPS Agreement, the author first discusses several important issues relating to the aims and provisions of the SPS Agreement.Then focus is given to the a...By analyzing the Beef Hormone case under WTO and elaborating the SPS Agreement, the author first discusses several important issues relating to the aims and provisions of the SPS Agreement.Then focus is given to the appellate body’s treatment of the SPS Agreement in the Beef Hormone decision, such as the meaning of relevant articles, risk assessment, scientific standards and procedural points. The role played by WTO in strengthening the SPS Agreement and promoting standardized and international regulation of Hormone-treated beef is also dealt with creatively.The author concludes that the erosion of certain parts of the SPS Agreement can be shored up through future WTO jurisprudence. Future panels should give more complete and stringent guidelines about what it means to base an SPS measure on international standards. By articulating and adopting well-established guidelines for dealing with complex evidence, the WTO can demonstrate its competence and foster uniformity and predictability of its rules.展开更多
文摘Taking the judicial practice and legislative attempts of two internet-developed regions,the U.S. and Europe,as the background,the authors of the article analysis the application of traditional concepts such as “minimum contacts”,“fair competition and substantive justice” and “purposeful availment” in IT disputes.Besides,the authors also discuss the advantage and disadvantage of jurisdiction approaches based on some new principles of “country of origin” and “home jurisdiction”.
文摘大量成本管理文献对于成本性态的研究已由成本动因与成本构成的数理关系转向识别对成本有重大影响的管理者决策。此文借助日本财务报告环境中的一个新特点,对销售及管理费用(selling, general, and administrative expenses,SG&A)子类的成本性态进行研究,丰富了该类文献。通过大量东京证券交易所上市公司的样本,我们首先确认了总销售及管理费用呈现不对称的前人所熟知的结果,随后表明该结果是由员工薪资、高管薪酬和租金费用的不对称性所致。相比之下,加总占总销售及管理费用超过50%的费用子类——运输费、销售佣金、销售费用、广告费、研发费用和其他销售及管理费用——并未呈现出不对称性。本文分析了这一结论背后可能的原因,并探讨了这些结论的管理学意义。总之,管理者的成本管理决策对销售及管理费用子类所产生的影响不同,并非所有销售及管理费用都具有不对称性。
文摘By analyzing the Beef Hormone case under WTO and elaborating the SPS Agreement, the author first discusses several important issues relating to the aims and provisions of the SPS Agreement.Then focus is given to the appellate body’s treatment of the SPS Agreement in the Beef Hormone decision, such as the meaning of relevant articles, risk assessment, scientific standards and procedural points. The role played by WTO in strengthening the SPS Agreement and promoting standardized and international regulation of Hormone-treated beef is also dealt with creatively.The author concludes that the erosion of certain parts of the SPS Agreement can be shored up through future WTO jurisprudence. Future panels should give more complete and stringent guidelines about what it means to base an SPS measure on international standards. By articulating and adopting well-established guidelines for dealing with complex evidence, the WTO can demonstrate its competence and foster uniformity and predictability of its rules.
